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Law News – Commercial Law Department – January 2023 The Council of Ministers approved the new draft law on Stock Markets and Investment Services (the “Draft Bill”), whose text was published on 12 September 2022. Once approved by the Spanish Parliament (Cortes Generales), the new regulation will replace the Consolidated Text of the Law on …

KEY ISSUES ARISING FROM THE NEW DRAFT LAW ON STOCK MARKETS AND INVESTMENT SERVICES Read More »

Law News – Labour Law department – November 2019 A new ruling has recently been handed down on the relationship between riders and digital platforms. This time, the pronouncement of the High Court of Justice of Madrid (“TSJ”) in judgment No.715/2019 of 19 September comes hard on the heels of a diametrically opposed pronouncement from …

NEW PRONOUNCEMENT ISSUED BY A HIGH COURT OF JUSTICE ON THE NATURE OF RIDERS RELATIONS Read More »

Law news – Public Law Department – October 2019 Ruling issued by the Spanish National Authority for Markets and Competition on ‘Electrificación y electromecánicas ferroviarias’ [Railway System electrification and electromechanics] The Spanish National Authority for Markets and Competition (“CNMC” – Comisión Nacional de los Mercados y la Competencia) issued Ruling S/DC/0598/2016, Railway system electrification and …

PUBLIC SECTOR CONTRACTING PROHIBITIONS ARISING FROM COMPETITION LAW SANCTIONS: LATEST AND MOST SIGNIFICANT DEVELOPMENTS Read More »

The Spanish Supreme Court in its recent judgment No. 242/2018 of February 19, 2018 has affirmed that non EU tax residents can´t be discriminated by the Inheritance and Gift Tax. Until now those tax payers were been forced to pay for this tax according to the State regulations, so that, unlike residents of the EU, …

THE SPANISH SUPREME COURT VEINS THE TAX DISCRIMINATION REGARDING INHERITANCES OR DONATIONS WITH RESIDENTS IN NON-EU COUNTRIES Read More »

Act 22/2013, of 23 December, on the State General Budgets for the Year 2014 On 26 December 2013, it was published in the State Official Gazette Act 22/2013, of 23 December, on the State General Budgets for the year 2014 which includes, among others, tax measures affecting the main taxes. We shall discuss below the …

Tax Measures in the Act of State General Budgets for the year 2014 Read More »

Joaquín de Fuentes Bardají. The author writes on the process of liberalization of the railway transport of travellers, and defends that its feasibility depends on four principles that are fundamental for competition. In February 2010, Renfe Operadora took the decision to raise AVE (Spanish High Speed trains) fares drastically with the argument that a company …

AVE, expensive or cheap? Read More »

Royal Decree-Law 16/2013, of December 20, on measures to benefit the stable employment and to improve the employability of workers The Cabinet has approved on December 20, 2013 the Royal Decree-Law on improvement of stable employment and employability of workers (the “RD-L”). This RD-L, in line with Act 3/2012, of 6 July (the “Employment Reform”), …

Further “adjustments” after employment reform Read More »

The lawyers of the Tax Law area, José Ignacio Alemany Bellido and Siro Barro Fernández, and of the Commercial Law department, Antonio Conde González, have been chosen among the top professionals in Spain in the final ranking of ‘Best Lawyers’. The American publication ‘Best Lawyers’ annually selects the best lawyers in the field of business …

Best Lawyers selects three lawyers of the Firm among the best in Spain Read More »

Corpfin Capital has acquired 65% of the group Sinaer, while the 35% remainder will continue in the hands of the founder and general director of Sinaer, Alberto González. (…) Alemany acted as legal advisers to the purchaser, Corpfin Capital. The transaction was led by José Antonio Escalona and Antonio Conde as Corporate Lawyers, and our …

Sinaer acquired Read More »

Over three months ago, the Tax Agency and regional tax institutions sent the mandatory requirements about HSBC’s financial accounts. First target was clear: forcing contributors to present complementary tax declarations, including respectively, their personal income tax and their wealth tax declarations.